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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Upholds Acquittal in TADA Case Due to Invalid Sanction — Prior Sanction Under Section 20A(2) TADA Must Show Application of Mind. The Designated Court's finding of non-application of mind in sanction order was upheld, and the prosecution could not proceed under TADA.

The State of Gujarat appealed against the acquittal of three respondents by the Designated Judge, Jamnagar, in Special TADA Case Nos.3/1994, 3/1997, a...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Supreme Court Allows Appeals in Urban Land Ceiling Case — Upholds Vesting of Land in State and Rejects Ownership Claim. The Court held that the plaintiffs failed to prove their title and that the suit was barred by res judicata and limitation.

The case involves a dispute over land bearing No.73, Canal Circular Road, Calcutta, which was part of a larger parcel of land. The plaintiffs, claimin...

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Supreme Court Allows Carrying Cost in Change in Law Claims Under PPA — Restitutionary Principle Upheld. Article 13.2 of Power Purchase Agreement Entitles Generating Company to Carrying Cost from Date of Change in Law Till Approval.

The case involves appeals by Uttar Haryana Bijli Vitran Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam Ltd. (Haryana Discoms) and Gujarat Urja Vika...

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Supreme Court Sets Aside High Court's Quashing of FIRs in Non-Compoundable Offences Based on Compromise. The Court held that Section 482 CrPC cannot be used to quash serious offences like attempt to murder and robbery merely on compromise, as it affects public interest and societal order.

The Supreme Court of India heard two appeals by the State of Madhya Pradesh against separate High Court orders quashing criminal proceedings on the ba...

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Supreme Court Upholds Arbitral Award in Consignment Agent Dispute — MMTC Ltd. v. Vedanta Ltd. Scope of Interference with Arbitral Award Under Section 34 of Arbitration and Conciliation Act, 1996 Limited to Grounds of Public Policy and Patent Illegality.

The Supreme Court dismissed the civil appeal filed by MMTC Ltd. against the judgment of the Bombay High Court which had upheld the majority arbitral a...

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Supreme Court Allows Father's Appeal in Child Custody Dispute, Upholds Use of Mediator and Counsellor Reports. Reports of Child Counsellor and Mediator Regarding Child's Behavior and Attitude Are Not Confidential Under Mediation Confidentiality Rules.

The appellant, Perry Kansagra, a Kenyan and British citizen, and the respondent, Smriti Madan Kansagra, an Indian citizen, married on 29 July 2007 in ...